Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas

Authors

  • Evi Juita Wailan' An STIE Mikroskil
  • Sonya Enda Natasha S. Pandia STIE Mikroskil

DOI:

https://doi.org/10.37641/jiakes.v11i1.1485

Keywords:

Accounting Comprehension; Financial Statements; Information Technology, Indonesian Accounting Standards; Quality financial statement

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage  approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.

Downloads

Published

2022-11-03

How to Cite

Wailan’ An, E. J., & Pandia, S. E. N. S. (2022). Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas. Jurnal Ilmiah Akuntansi Kesatuan, 11(1), 1–8. https://doi.org/10.37641/jiakes.v11i1.1485

Issue

Vol. 11 No. 1 (2023): JIAKES Edisi April 2023

Section

Articles